Bertram Company's unit manufacturing costs are:

Variable Cost $60

Fixed Cost 35

A special order for 1,000 units has been received from Somair, a company in Niger. Bertram has available productive capacity to fill the order. The unit price requested by Somair is $95. Bertram's normal unit selling price is $110. If the order is accepted, unit variable costs will increase by $3 for additional labeling and freight costs. If the special order is accepted, Bertram's incremental profit (loss) will be

a.

$(8,000).

b.

$(15,000).

c.

$50,000.

d.

$32,000.